Payroll Taxes for Aliens

Payroll
Taxes for Aliens

An employer is required to withhold all types of taxes for
resident aliens. Holders of the I–551 Permanent Resident Card ("Green Card")
fall into this category. However, employers do not
withhold Social Security or Medicare taxes if the alien is an agricultural
worker or holds a variety of nonimmigrant visas, such as F-1 (students), H-1B
(professionals and technical workers), or Q (cultural exchange visitors).

A nonresident alien is required to complete a W-4 form. When
doing so, the person cannot claim exemption from withholding, must state his or
her marital status as being single, and in most cases can only claim one
allowance.